Assessment for dealer not possessing valid indicia is jeopardy assessment.

S.C. Code Ann. § 12-21-6030
in effect
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An assessment for a dealer not possessing valid stamps or other official indicia showing that the tax has been paid is considered a jeopardy assessment or collection, as provided in Article 3 of Chapter 53 of this title.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c021.phpFetched: 10/17/2026

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